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2015 (10) TMI 2521 - AT - Central ExciseCenvat credit - Service tax paid on transport charges for transportation of cement from the factory to the premises of the buyers - appellant were paying duty on basis of retail sale price preprinted on the cement bags as per notification number 4/2006-CE - goods are sold on FOR basis on the door step of the buyer - Held that:- in the facts of this case, “the place of delivery of goods” is the customer’s premises and the freight is borne by the appellant manufacturer. The “place of removal” has to be held at the customer’s premises This position has been clarified by CBEC in the Circular No. ST/137/85/2007-CX-4 dated 23/8/2007. Even after the amendment in the definition of input services with effect from 1/4/2008 replacing the words “from the place of removal” by “up to the place of removal” the place of removal gets extended up to the buyer’s premises in the case of FOR-destination sales and as such, the said amendment does not make any difference, where the sales are on FOR-destination basis. In the case of destination sale, the ownership and property is transferred when the manufacturer delivered the goods to the buyer at his premises. Accordingly, I hold that Cenvat Credit of service tax is available to the appellant on outward transport for FOR Sales made to the buyers. - Decided in favour of appellant with consequential relief
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